Pengaruh Perputaran Modal Kerja Dan Perputaran Persediaan Terhadap Profitabilitas Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013

Abstract

This research is to explain the relationship working capital turnover and inventory turnover on the level of profitability of property companies and real estate as well as how big the effect of working capital turnover and inventory turnover on the profitability of the company. The purpose of this study was to determine the effect the relationship between working capital turnover and inventory turnover on profitability (ROI) companies. Sample collection technique using purposive sampling method. Analysis of data using multiple linear regression. This study tested with multiple regression analysis, t-test, and test the coefficient of determination. Data used in this research is secondary data by using the financial statements in the Indonesia Stock Exchange on 47 samples of company property and real estate period 2009 to 2013. The results of this study and discussion, it can be concluded that the working capital management with working capital turnover indicator negative influence on profitability while inventory turnover indicators positive effect on the profitability of the company property and real estate 2009-2013 period.